Program Synopsis

  • Rate: 0.5% (0.005) of construction and building materials consumed and fixtures installed
  • Coverage: All projects in Pitkin County, including within municipal jurisdictions
  • Collection method: Per project deposit at permitting with final return due 90 days after certification of occupancy is issued
  • Deposit Calculation: Estimated project valuation x 0.1 x 0.005
  • Responsible taxpayer: General contractor and property owner share joint liability
  • Waivers:  Homeowner's appliance fixture purchases of less than $4,000 per year
  • Exemptions:  Non-profit and government projects